Issue: Vol 166, Issue 4276

MIKE TRUMAN is still not sure whether the new agents’ toolkits are properly designed for the job we need them to do.

KEITH M GORDON looks at how the First-tier Tribunal has dealt with taxpayers making appeals out of time.

The way that the Government consults on tax policy leaves much to be desired, says SIMON MCKIE

NEIL WARREN considers a potential pitfall when relying on technical guidance from HMRC online and the wider issue of obtaining a written VAT ruling on a subject.

Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements

A barn is purchased and several years later it is converted to a dwelling that is then used as a main residence. Most of the gain relates to the increase in value of the dwelling.

Some years ago, a company was dissolved and its director was made bankrupt. However, the director owed the company £75,000 and HMRC contend that there is a liability under TA 1988, s 421 for 2009/10

A husband takes his wife into business partnership with him part way through his accounting year. Whether a change of accounting date is required in such circumstances is considered below

A property was purchased in the USA in 2004 and sold in 2010 at a £200,000 loss. The US lender has agreed to waive the mortgage balance of £160,000. It is confirmed that the mortgage ‘gain’ is not set...

HMRC Stamp Taxes have published a note concerning the new VAT change

Europe proposes two-pronged approach to future

Amendments to employer online applications

Registered Pension Schemes Manual update

A draft secondary legislation has been published by HMRC

HMRC’s Business Engagement Team has issued an informal update for employers.